Subchapter O of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to gain or loss on disposition of property, shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 873, Sec. 27. Effective October 6, 1993.)
Section 18031
Rev. & Tax. Code § 18031, under Gain or Loss on Disposition of Property.
Rev. & Tax. Code § 18031